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2. On January 1, 2003, Nigel mailed a letter in Halifax, Nova Scotia, offering to sell 1,000 gizmos at $5 per gizmo to Sarah, located in Kitchener, Ontario. On January 5, 2003, prior to Sarahs receipt of the letter, Nigel mailed another letter revoking the offer. Sarah received Nigels letter with the offer on January 8, 2003, and the next day sent a letter of acceptance. On January 10, 2003, Sarah received Nigels letter revoking the offer. a. Assume that Nigel and Sarah have a contract. On what date was the contract formed? Explain. (2 Marks) b. Assume that Nigel and Sarah have a contract. Where was the contract formed? Explain. (2 Marks)